OK, first of all, I didn't pass the stupid test. I knew I wasn't going to pass because (DUH!) I didn't study. I didn't study because I had a yucky week that I'm not going to talk about. When I was taking the test, a 100 question computerized exam, I kept thinking, why am I bothering? I'm going to fail. $97 down the tubes and for what?
But then I'd hear my son Mark's voice. When I hugged him goodbye that morning, in a really bad mood, he'd said, "Take the test with all of your heart, mind, strength and ability."
So when the questions started to run together, I'd take a deep breath, draw on what I did know and answer to the best of my knowledge. When I was really lost (I was told there would be no Trust), I tried to remember the issue I didn't understand so I can go back and study again.
I will study more, and I will acknowledge that I knew there would be questions about trusts, and I will be a better accountant and tax preparer. If I ever have to handle the dissolution of a closely held corporation, I will know where to look in the tax publications. Next time I will pass.
Because I remember the other thing Mark said: "Always fail successfully."
(And thank you, Mr. Chris, for teaching him that.)